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Buhgaltersky Obl_k in the Budget Set - Geauga RT

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6.7.4. Obl_k lіkuvalnih zasobіv in place the buhgalterії

Obov'yazki buhgalterії medichnogo mortgage ohoplyuyut:

  • zabezpechennya pravilnoї organіzatsії buhgalterskogo oblіku lіkarskih zasobіv at drugstores i vіddіlennyah;
  • zdіysnennya control of correctness of registration svoєchasnim i dokumentіv and takozh zakonnіstyu operatsіy;
  • postіyny control pravilnіstyu Keeping subject-kіlkіsnogo oblіku;
  • іnstruktazh materіalno vіdpovіdalnih osіb;
  • fate in іnventarizatsії lіkarskih zasobіv.

Rozrahunki s postachalnikami s drive zakupіvlі medikamentіv i perev'yazuvalnih zasobіv zdіysnyuyutsya for the scheme of planned platezhіv.

table 6.13

werewolves vіdomіst

s oblіku lіkuvalnih zasobіv for sіchen 2003 p.

Number of row

Nomenclatural number

Naymenuvannya

Odinitsya vimіru

Zalishok on 1.01.2003

Turnover sіchen

Zalishok on 1.02.2003

Quantity

scrip

Quantity

scrip

Quantity

scrip

Quantity

scrip

1

2331125

Omnapon

amp.

28

14

53

75

45

73

42

19

thirty

17

34

2

2331138

Sіvazol

amp.

29

32

28

190

86

50

203

110

10

16

8

68

3

2331141

Fentanyl

amp.

60

10

26

140

67

20

162

62

74

38

14

72

4

2331221

Analgіn

amp.

32

33

60

64

67

20

82

86

10

14

14

70

5

2331221

tetracycline

amp.

8

12

80

10

16

00

12

19

20

6

9

60

6

2332102

One syringe.

PC.

472

233

thirty

1260

418

eleven

474

178

07

1260

473

34

On vidanі to vіddіlen (kabіnetіv) mortgage lіkuvalnі zasobi postachalnik on pіdstavі overhead (vimog) vipisuє rahunki, SSMSC peredaє buhgalterії medichnoї to place the time for payment of іz overhead. Pratsіvnik buhgalterії perevіryaє rahunki that nakladnі for їh vіdpovіdnostі that dіysnogo otrimannya lіkuvalnih zasobіv materіalno vіdpovіdalnimi special, pіslya chogo spisuє vitrachenі Medicines that produkti harchuvannya. Danі, roznesenі for oblіkovimi reєstrami, nadalі zvіryayutsya Zi zvіtami materіalno vіdpovіdalnih osіb.

Pererahuvannya koshtіv postachalnikam zdіysnyuєtsya in vstanovlenі planovі termіni (schokvartalno, schomіsyachno). For the control of the camp rozrahunkіv buhgalterіya schomіsyachno zvіryaє rozrahunki postachalnikom s i do not yak rіdshe once per quarter skladaє act zvіrki vzaєmnih rozrahunkіv.

Analіtichny Obl_k lіkarskih zasobіv zdіysnyuєtsya in soums virazі for їhnіmi GROUP at knizі (kartka) kіlkіsno-oblіku soums (f. Number H-6, number G-7) on the one ustanovі for vіddіlennyami okremo.

in sistemі rahunkіv buhgalterskogo oblіku budgetary SET priznacheno Activity subrahunok 233 "Medicines i perev'yazuvalnі zasobi" For oblіku lіkarskih zasobіv.

Venue of Osnovnі buhgalterskі s oblіku medikamentіv that perev'yazuvalnih zasobіv imposed in the Table. 6.14.

table 6.14

OSNOVNІ BUHGALTERSKІ Carrying W OBLІKU LІKARSKIH ZASOBІV

Number s / n

Zmіst operatsії

Korespondentsіya rahunkіv

Debit

Credit

1

Pererahovano postachalnikam for medicines th perev'yazuvalnі zasobi

361, 364, 675

311, 313, 314, 316, 321, 323, 326

2

Otrimano Set od postachalnikіv Medicines

233

361, 364, 675

3

Nadіyshla obmіnna packaging s lіkarskimi zasobami

236

361, 364, 675

4

turned containers

361, 675, 364

236

5

Opributkovano medicines, perev'yazuvalnі zasobi scho nadіyshli to establish at viglyadі gumanіtarnoї Relief

233

712

6

Written off at osnovі vipravdovuvalnih dokumentіv lіkarskі zasobi

801, 802, 811, 813

233

7

Retired vikoristanі Medicines th perev'yazuvalnі zasobi scho nadіyshli to place the yak gumanіtarna dopomoga

812

233


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